Job Costing:Spoilage Assume that 5 parts out of 40 parts of Whitefish Machine Shop's Job #10 are spoiled (normal). Costs assigned prior to the inspection point are $1,000 per part. The current disposal price of the spoiled parts is $200 per part. When the spoilage is detected,the spoiled goods are inventoried at $200 per part. 海南大学董建华讲授 7-20 海南大学董建华讲授 7- 20 Job Costing: Spoilage Assume that 5 parts out of 40 parts of Whitefish Machine Shop’s Job #10 are spoiled (normal). Costs assigned prior to the inspection point are $1,000 per part. The current disposal price of the spoiled parts is $200 per part. When the spoilage is detected, the spoiled goods are inventoried at $200 per part